HomeMy WebLinkAbout03-1035Estate of Ida DiBernardo
also known as
PETITION FOR GRANT OF LETTERS
Joseph DiRocco
, Deceased
Social Security No.
Petitioner(s), who is/are 18 years of age or older, apply)les) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut __
Decedent, dated and codicil(s) dated
named in the Last Will of the
State relevant circumstances, e.g., renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated:
B. Grant of Letters of Administration
(c.t.a., d.b.n.c.t.a.: pendente lite, durante absentia; durante minoritate)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
I Name Relationship Residence
Carlo DiBernardo Son 71 Fairview road
Luigi DiBernardo
Maria DiBernardo
Son
Daughter
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in
residence at Via Danubio 21B, Monte Silvano, Pescara Italy 65016
Mississauga, Ontario, Canada
4269 Regional Road 25
Oakville, Ontario, Canada
Via Danubio 21 B, Pescara, Italy
County, Pennsylvania, with his/her last family or principal
(list street, number and municipality)
Decedent, then 86 years of age, died October 6 ,2002 , at Pescara, Italy
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in PA All personal property ......................................... $
(if not domiciled in PA Personal property in Pennsylvania .................... $
(if not domiciled in PA Personal property in County ............................. :. $
Value of real estate in Pennsylvania ........................................................................................ $
Total ..................................................................................................................... $
Real Estate situated as follows:
10,000.00
10,000.00
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
I Typed or printed name and residence
Signature
309 Debra Rd., Mechanicslburg, PA 17050
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the
Decedent, Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
before me this ,~:P~_.-¢ day of
DECREE OF REGISTER
Estate of Ida DiBernardo
also known as
Deceased
Social Security No: Date of Death: /~:~ - ~--~ - ~-<:~:~P~
AND NOW,'~'"~c~=_r~ ~v l~, ,~ , in consideration of the Petition on the
reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters ~ Testamentary ~ of Administration
((c.t.a., d.b.n.¢.t.; pendente lite; durante absentia; durante minoriate)
are hereby granted to Joseph DiRocco
in the above estate and that the instrument(s), if any, dated
described in the Petition be admitted to probate and filed of record as the Last Will of Decedent.
FEES
Letters .................................... $ ~"~. 4:~____.)
Short Certificates(s) ............... $ ~' ~:'~--~
Renunciation .......................... $ ~
Extra Pages ( ) ...............$
I.T.R ....................................... $
JCP Fee .................................$ /4:~, 6~
Inventory ................................ $
Other ...................................... $
TOTAL ............................. $ ,~¢:~c:~ C:D
Register of WilDs
..,,
Signature
Christopher J, Keller
Attorney:
I.D. No: ~:>~ ~8~
Address: 101 S. Market Street
Mechanicsburg PA 17055
Telephone: 717-790-5451
DATE FILED: /.-~ - z/~--~ - ~
RENUNCIATION
In Re Estate of Ida DiBemardo, Deceased.
To the Register of Wills of Cumberland County, Pennsylvania.
The undersigned Maria DiBemardo, daughter, of the above decedent, hereby renounces
her right to administer said estate and respectfully asks that Letters of Administration be issued to
Joseph DiRocco.
WITNESS my hand this __ day of ~, ,t3q~V~/~ ~t~, 2003.
Maria D'il~emardo
Via Danubio 2 lB
Monte Silvano, Pescara
Italy 65016
Witness -
Witness -
RENUNCIATION
In Re Estate of Ida DiBemardo, Deceased.
To the Register of Wills of Cumberland County, Pennsylvania.
The undersigned Luigi DiBemardo, son, of the above decedent, hereby renounces his
right to administer said estate and respectfully asks that Letters of Administration be issued to
Joseph DiRocco.
WITNESS my hand this
.~/ -. V~''~'' -~ ....
~';2z~uiggDiB emardo
4269 Regional Road 25
Oakville, Ontario, Canada L6M4E9
RENUNCIATION
In Re Estate of Ida DiBernardo, Deceased.
To the Register of Wills of Cumberland County, Pennsylvania.
The undersigned Carlo DiBemardo, son, of the above decedent, hereby renounces his
right to administer said estate and respectfully asks that Letters of Administration be issued to
Joseph DiRocco.
my hand this ~ day of ~O~.r~ , ,2003. ~
WITNESS
~----~1 Fairview Road
Mississauga, Ontario, Canada L5B1K7
TRANSLA
CITY OF Castel Castagna
Province of Teramo
TION
CERTIFICATE OF DEATH
The Officer of Vital Statistics
Of the above mentioned City
CERTIFIES
that, in the Register of the Certificates of Death of the year 2002, N.4,
Di Rocco Ida
born in Castel Castagna
on July 23 1916
has died in Castel Castagna
on the sixth (6th)
day of October
of the year 2002.
Part I, Series ........ :
Issued on tax-free paper according to law n.405, art. 7 of December 29, 1990.
The City Township on 11/30/2002.
CITY SEAL
The Officer of Vital Statistics
(Signature - Illegible)
CERTIFICATION OF TRANSLATION
The undersigned being fully fluent in both the Italian and English languages certifies that the foregoing is a
trUeDate:andjanuaryCOrrect15,translation2003 of the original document.,,,,'
Merzia Letted
President, AGT Associates, Ltd.
9 North Iroquois Lane, Chester Springs, PA 19425
ERT~CATo D~ MORTE
L'UFFICIALE DELLO STATO ClVILE
del Comdne suddetto
CERTIFICA
che dal Registro degli Atti di Morte dell'anno .~.~..~..Z. al N ..... .~'./ ............
Parte ...... ~ Serie .................... risulta che:
~a,o~a,~ ...... ~..~~,.~.~~~ ......................
,, ....... ~..~ ..... ~ ....... ../..~z.~... ........... ' ....
,,~,o,,o ..... ~ ........ ~.~..~ ............................................................ . ............
Si rilascia in esenzione di bollo ai sensi dell'art. 7, comma 5, della legge 29 di-
cembre 1990, n. 405.
Dalla Residenza ......................................... ~ .....
REV 1500 EX
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17126-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
2 1 -0 3
OFFICIAL USE ONLY
1 0 3 5
COUNTY CODE YEAR NUMBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAl SOCIAL SECURITY NUMBER
DATE OF DEATH (MM-DB-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
10/06/2002 07/23/1916 REGISTER OF WILLS
IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
-a- I~ ._1
O.
t--
z
u.i
z
o
uJ
o
Z
SOCIAL SECURITY NUMBER
['~1, Original Return
'--]4. Limited Estate
""]6. Decedent Died Testate (Attach copy of Will)
r--] 9, Litigation Proceeds Received
NAME
R. Mark Thomas, Esq.
FIRM NAME (If Applicable)
TELEPHONE NUMBER
717-796-2100
El2, Supplemental Return
E~4a. Future Interest Compromise (date of death after 12-12-82)
[-'"'~ 7. Decedent Maintained a Living Trust (Attach copy of Trust)
[] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
COMPLETE MAILING ADDRESS
101 S. Market Street
Mechanicsburg
BI3. Remainder Return (date of death prior to 12-13-82)
E}5, Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
r-"] 11. Election to tax under Sec. 9113(A) (A~ch Sch O)
PA 17055
1, Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6, Jointly Owned Property (Schedule F) (6)
E} Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12, Net Value of Estate (Line 8 minus Line 11 )
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
,:-.. - _...., OFFICI~ USE ONLY
10,441.08
(8)
518.81
(11)
(13)
(14)
10,441 .O8
518.81
9,922.27
9,922.27
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
X ~ (15)
9,922.27 X .045 (16)
X .12 (17)
X .15 (18)
(19)
446.50
446.50
Decedent's Complete Address:
STREET ADDRESS
Via Danubio 21B
CITY
Monte Silvano, Pescara, Italy
Tax Payments and Credits:
1~ Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
STATE I ZIP
(1)
Total Credits ( A + B + C ) (2)
446.50
3. Interest/Penalty if applicable
D. Interest
E Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ........................................[] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after Dec'ember 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
446.50
446.50
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than lhe personal representative is based on all information of which preparer has any knowledge.
SlGNATURiE-~ PERSON RESPONSIBL~FOR FIJCN, G RETURN DATE.
ADDRESS ;J 309 Debra Road
PA 17050
ADDRESS
Mechanicsburg
DATE
SIGNATURE ~~I'~TIVE '~//~/~¢
101 S. Market Street
Mechanicsburg PA 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV 1508 EX + (1.~) ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
DIBERNARDO. IDA 21 03 1035
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshi ) must be disclosed on Schedule F.
ITEM
NUMBER
VALUE AT DATE
DESCRIPTION OF DEATH
Certificate of Deposit 10,441.08
Wachovia Bank (Formerly First Union)
TOTAL (Also enter on line 5, Recapitulation $
(If more space is needed, insert additional sheets of the same size)
10,441.08
REV'1511EX + 11'9~}' ~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCETAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
DIBERNARDO. IDA
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21 03
1035
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) Joseph DiRocco
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
City State
Year(s) Commission Paid:
Attorney Fees Christopher J. Keller, Esq.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees Cumberland County Petition for Grant of Letters $68.00
Filing fee for Inheritance Tax Return 15.00
Accountant's Fees
Tax Return Preparer's Fees
Marzia Letteri - Translator
FedEx charges
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
300.00
83.00
60.00
75.81
518.81
REV-1513 EX'+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
NUMBER
ESTATE OF
DIBERN, ,RDO. ID^
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
[. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a)(1.2)]
1. Maria DiBernardo
Via Danubio 218
Monto Silvano 65016 Italy
2. Carlo DiBernardo
71 Fairview Road
Mississauga, Ontario, Canada
3. Luigi DiBernardo
4269 Regional Road 25
Oakville, Ontario, Canada
II.
1.
FILE NUMBER
21 03
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Daughter
Son
Son
1035
AMOUNT OR SHARE
OF ESTATE
1/3
1/3
1/3
(If more space is needed, insert additional sheets of the same size)
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
REV-1162 EX(11-96)
COM¢~IONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2806O1
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD 003741
KELLER CHRISTOPHER J
101 S MARKET STREET
MECHANICSBURG, PA 17055
........ fold
ESTATE INFORMATION: SSN: 000-00-0000
FILE NUMBER: 2103- 1035
DECEDENT NAME: DIBERNARDO IDA
DATE OF PAYMENT: 03/31/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/06/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $446.50
'REMARKS:
CHECK# 429835618
SEAL
TOTAL AMOUNT PAID:
$446.50
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
Name of Decedent:
Date of Death:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Will No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Qrphans' Court Rules
served on or mailed to the following beneficiaries of the above-captioned estate on ~'.~~,-'2_~? ~.~Z
Name Address
was
;
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Capacity:
Signature -
Name ~/.,.f.~/~/. Z /X~////~
Address/~/
Telephone 00)
Personal Representative
~ Counsel for personal representative
BUREAU OF ZNDZVZDUAL TAXES
ZNHERI'TANCE TAX DI'VTSI'ON
DEPT. Z80601
HARRTSBURG, PA 17ZZ8-060!
R MARK THOMAS ESQ
10! S MARKET ST
MECHANICSBUR$
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-15~i7 EX AFP [01-05)
17055
DATE 05-10-Z00~
ESTATE OF DIBERNARDO
DATE OF DEATH 10-06-2002
FILE NUMBER 21 05-1055
COUNTY CUMBERLAND
ACN 101
Amount Remitted
IDA
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE t~* RETAIN LONER PORTZON FOR YOUR RECORDS *-~
REV-1547 EX AFP (01-03) NOTZCE OF ZNHERITANCE TAX APPRAZSEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF DIBERNARDO IDA FILE NO. 21 05-1055 ACN 101 DATE 05-10-200~
TAX RETURN NAS: { X) ACCEPTED AS FILED { ) CHANOED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Reel Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
4. Hortgages/Notas Receivable (Schedule D) (4)
S. Cesh/Bank Deposits/Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G~ (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expansas/Adm. Costs/Nisc. Expanses (Schedule H) (9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)
11. Total Deductions
12. Nat Value of Tax Return
10~1.08
O0
O0 NOTE: To insure proper
O0 credit to your account,
O0 submit the upper portion
O0 of this fora with your
tax payment.
O0
518.81
.00
(11) 518.81
(12) 9,922.27
15.
14.
NOTE:
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15)
Net Value of Estate Sub,act to Tax (14)
If an assesseent was issued previously, Z~nes ~4, ~5 and/or ~6, ~7,
reflect figures that include the total of ALL returns assessed to date.
.00
9,922.27
ASSESSMENT OF TAX:
1E. Amount of Line 1~ at Spousal rata
16. Aaount of Line 14 taxable at Lineal/Class A rata
17. Amount of Line 14 at Siblino rata
18. Aeount of Line lq taxable et Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYHENT RECEIPT DISCOUNT (+}
DATE NUNBER INTEREST/PEN PAID (-)
05-$1-200~ CD0057~1 .00
18 and 19 will
(is) .00 x O0 = .00
(16) 9,9ZZ.Z7 x Orr5= ~6.50
(17) .00 x 1Z = .00
(18) .00 x 15 = .00
(19)= ~6.50
AMOUNT PAID
IALANCE OF UNPAID INTEREST/PENALTY AS OF Oi-01-ZOOi
~i~6.50
TOTAL TAX CREDIT
BALANCE OF TAX DUE[
INTEREST AND PEN.]
TOTAL DUE
ZF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
. ~.~6.50
.00
15.36
15.36
{ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADH[N-
ISTRAT[VE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 19DZ -- iT any Tutura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) benoTiciaries eT the decedent attar the expiration of any estate Tot
lite or Tor years, the Caaaonmaalth hereby expressly reserves the right to appraise and assess transtar Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulTill the requirements eT Section glqO of the Inheritance and Estate Tax Act, Act Z3 of gO00. (72 P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Register eT #ills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS~ AGENT
A refund aT a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
Tot Refund eT Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at tho Of Tice
of tho Register eT Nills, any of the 23 Revenue District OTTices, or by calling the special gq-hour
answering service Tar forms ordering: 1-800-360-g050~ services for taxpayers with special hearing and / or
speaking needs: 1-800-qqT-30ZO (TT only).
Any party in interest not satisTiad with the appraisement, allowance, or disallowance of deductions, or assessment
eT tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to ~he PA Department eT Revenue, Board of Appeals, Dept. ZDiOZ1, Harrisburg, PA 171g8-1001, OR
--election to have the matter determined at audit eT the account of the personal representative, OR
--appeal to tho Orphans' Court.
Factual errors discovered on this assessment should be addressed in aritlng to: PA Departlont eT Revenue,
Bureau eT Individual Taxes, ATTN: Post Assessment Revioa Unit, Dept. 080601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page S eT the booklet "Instructions for Inheritance Tax Return Tot a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
IT any tax due is paid within three (3) calendar months attar the decedent's death, a Tire percent (BX) discount of
the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total eT the tax and interest assessed, and not
paid baTore January 18, 1996, tho Tirst day attar the end eT the tax amnesty period. Thais non-participation
penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day free the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate eT
six (6g) percent per annum calculated at a daily rate eT .00016q. Al1 taxes which became delinquent on and after
January 1, 198Z mill bear interest at a rate ~hich ~il1 vary from calendar year to calendar year with that rate
announced by the PA Department eT Revenue. The applicable interest rates for 1982 through gOOq are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ 20Z .OOOSq8 ~)'~'~ - 1991 XZZ .000301
1983 16Z .000q38 1992 9Z . O00Z~7
198q 117. .000301 1993-199fi 7Z .000192
1985 137. .0003S6 1995-1998 9Z .0gozq7
1986 IOZ . O0 OgTq 1999 7Z . O0019Z
1987 lOg .000Z7q ZOO0 77. .000192
--Interest is calculatad as follo~s:
INTEREST = BALANCE OF TAX UNPAID
Interest Daily
Year Rate Factor
~ 9Z .O00Z~7
200Z 6Z .00016q
2003 5Z .000137
ZOOq qZ .000110
X NUNBER OF DAYS DELZNgUENT X DAILY INTEREST FACTOR
--Any Notice issued attar the tax becomes delinquent will raTlect an interest calculation to TiTtaen (15) days
beyond the date of tho assessment. If payment is made after the interest computation date sho~n on the
Notice, additional interest must be calculated.
BUREAU OF ZNDZVZDUAL TAXES
ZNHERI'TANCE TAX DZVZSZON
DEPT. ~8060Z
HARR'rSBURG,, PA 17128-0601
R HARK THOMAS ESQ
101 S HARKET ST
HECHANZCSBURG
PA 17055
COHHONHEALTH OF PENNSYLVA
DEPARTHENT OF REVENUE NZA
NOTZCE OF ZNHERZTANCE TAX
APPRAZSEHENT, ALLOWANCE OR DZSALLO~ANCE
OF DEDUCTZONS AND ASSESSHENT OF TAX
BATE
05-10-200q
ESTATE OF DZBERNARDO
DATE OF DEATH 10-06-2002
FZLE NUHDER 21 03-1035
~OUNTY CUMBERLAND
101
RE¥-lEal7 EX AFP
ZDA
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGZSTER OF ICZLLS
CUHBERLAND CO COU
._C._U._T.._A.L_O.N_?..T.H.TS LZNE ~ _ CARL.ISLE. PA ~?n~R=T HOUSE
· ",.---~; nrr rr'~'i ......... r_----L--" ,-v. TUUR RE
qEq'r~'aM.~ 'r '":'.----=-_ ......... _C.O.R_DS ~
R. MARK THOMAS
Attorney at Law
101 South Market Street
Mechanicsburg, Pennsylvania 17055-3851
Telefax: (717) 796-3600
Telephone: (717) 796-2100
May 28, 2004
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
RE:
Estate of Ida DiBernardo
File No. 21 03-1035
Dear Register of Wills:
Enclosed please find a check in the amount
inheritance tax on the above referenced estate.
of $15.36 as final payment of
RMT/ac
Very truly yours,
R. Mark Thomas
R. Mark Thomas
Attorney at Lav~
101 S. Market Street
Mechanicsburg, PA 17055
Register of Wills
cumberland County Courthouse
Carlisle, PA 17013
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
KELLER CHRISTOPHER j
101 S MARKET STREET
MECHANICSBURG, PA 17055
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD OO3991
fold
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
ESTATE INFORMATION:
-----____ SSN: 000-00-0000
FILE NUMBER: 2103- 1035
DECEDENT NAME: DIBERNARDO IDA
DATE OF PAYMENT: 06/01/2004
POSTMARK DATE: 05/28/2004
COUNTY: CUMBERLAND -
DATE OF DEATH: 10/06/2002
REMARKS:
TOTAL AMOUNT PAID:
101 I $15.36
$15.36
SEAL
CHECK# 283780654
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
Cumberland County - Register Of Wills
Hanover and High Street
Carlisle, PA 17013
Phone: (717) 240-6345
Date: 9/03/2004
KELLER CHRISTOPHER j
101 S MARKET STREET
MECHA-NICSBURG, PA 17055
RE: Estate of DIBERNARDO IDA
File Number: 2003-01035
Dear Sir/Madam:
It has come to my attention that you have not filed the Status
Report by Personal Representative (Rule 6 12) in the above captioned
estate. -
As per the AMENDMENTS TO SUPREME COURT ORPHANS, COURT RULES, NO.
103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after
July 1, 1992, the personal representative or his counsel, within two
(2) years of the decedent,s death, shall file with the Register of
Wills a Status Report of completed or uncompleted administration.
This filing will become delinquent on: 10/06/2004
Your prompt attention to this matter will be appreciated.
Thank You.
cc:
File
Personal Representative(s)
Judge
Sincerely,
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Ida DiBernardo
Date of Death:
10/06/2002
WillNo.:
Admin. No.'
2003-01035
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes [] No []
2. If the answer is No, state when the personal representative reasonably believes
that the administration will be complete:
Date:
9/9/04
If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final account with the Court?
Yes No []
b. The separate Orphans' Court No. (if any) for the personal representative' s
account is:
c. Did the personal representative state an account informally to the parties
in interest? Yes [~ No [-~
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Signal? ~'~
Christopher J. Keller
172:gtd 0[ d35 ~.
Nalne
101 S. Market St.
Mechanicsburg, PA
17055
Ad&ess
717-790-5451
Telephone No.
Capacity:
[~] Personal Representative
[~ Counsel for personal representative
BUREAU OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DZVTSTON
DEPT. Z80601
HARRZSBURG, PA 171Z8-0601
R MARK THOMAS ESO
101S MARKET ST
MECHANICSBURG PA 17055
COMMONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
DATE 06-28-200~
ESTATE OF DIBERNARDO
DATE OF DEATH 10-06-2002
FILE NUMBER 21 05-1055
COUNTY CUMBERLAND
ACN 101
Amoun~ Remi~md
REV-lSD7 EX AFP (01-OS)
IDA
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~:hl upper por~Lon of ~his form wi~h your ~ax payment.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) ##~ ZNHERZTANCE TAX STATEMENT OF ACCOUNT ~
ESTATE OF DIBERNARDO IDA FILE N0.21 03-1035 ACN 101 DATE 06-Z8-200~
THIS STATENENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO#
ZSA SUHNARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYNENTS, THE CURRENT BALANCE, AND, TF APPLICABLE,
A PROdECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-10-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
~6.50
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
03-31-200R
05-28-200~
CD0037~1
CD005991
.00
15.36-
~6.50
15.36
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REOUZRED.
ZF TOTAL DUE IS REFLECTED AS A "CREDIT"
TOTAL TAX CREDIT ~6.50
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORH FOR INSTRUCTIONS. )
PAYNENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Zf RESIDENT DECEDENT make check or money order payable to: REGISTER OF WZLLSj AGENT·
-- If NON-RESIDENT DECEDENT make check or money order payable to: CONNONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's 24-hour
answering service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~47-3020 (TT only).
REPLY TO:
Ouestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment RevieN Unit, Dept. 180601, Harrisburg, PA 17118-0601) phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (51) discount
of the tax paid is allo~ed.
PENALTY:
The 1SZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid beform January 18, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day fram the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on and after
January 1, 198Z wi1! bear interest at a rate ehich will vary fram calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200q are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year__ Rate Factor
1982 202 .0005~8 1988-1991 112 .000301 2001 9Z .0002~7
1983 162 .000~8 1992 92 .0002~7 2002 62 .00016~
198q 112 .000301 199~-199~ 72 .000192 2003 52 .000137
1985 132 .000356 1995-1998 92 .000247 200~ ¢Z .000110
1986 102 .00027~ 1999 72 .000192
1987 91 .0002~7 ZOO0 81 .OOOZ19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.